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實(shí)務(wù)
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你好,我公司是礦山,向稅務(wù)交的采礦權(quán)出讓收益金,怎么做賬,科目怎么記,謝謝,
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你好!這個(gè)你借管理費(fèi)用-其他政府規(guī)費(fèi) 貸其他應(yīng)付款-應(yīng)交采礦權(quán)使用費(fèi)
2023 11/17 09:20
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2023 11/17 09:23
老師,費(fèi)用已經(jīng)交了,可以記到無形資產(chǎn)嗎,
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2023 11/17 09:24
你好!如果收益期間比較長,可以的
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2023 11/17 09:24
稅務(wù)給開的礦產(chǎn)資源專項(xiàng)收入,
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2023 11/17 09:25
你好!嗯,其實(shí)最好還是計(jì)入長期待攤費(fèi)用
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2023 11/17 09:26
老師,這是分批交款,一年一交,收益期就這一年,如果做到無形資產(chǎn),轉(zhuǎn)到生產(chǎn)成本上?
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2023 11/17 09:27
你好!這樣的,建議入長期待攤費(fèi)用,每個(gè)月攤銷
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2023 11/17 09:29
長期待攤費(fèi)用按一年攤銷,
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2023 11/17 09:30
每個(gè)月攤時(shí),記到生產(chǎn)成本,還是管理費(fèi)用呢
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2023 11/17 09:32
你好!計(jì)入管理費(fèi)用就好了
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2023 11/17 09:34
老師,還有一個(gè)問題,公司設(shè)了一個(gè)專戶,用于礦山環(huán)境恢復(fù)治理與土地復(fù)墾金存放,從基本戶打到專戶,兩個(gè)賬戶分別怎么記賬,兩個(gè)賬戶從一個(gè)賬套里,還是兩個(gè)賬套里。
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2023 11/17 09:36
你好!這個(gè)借銀行存款A(yù) 貸銀行存款B就好了
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